Saa Towtua ho Mfaso a Akyinnyegye Ho Yi Kyerɛw sɛ Warner Bros. Discovery CEO David Zaslav Betumi Anya Akatua Da Bɛboro Dɔla Ɔpepem 800 Bere a tow a wɔbɔ wɔ nneɛma a wɔde di dwuma nyinaa mu no nnyaa nkɔanim kɛse wɔ mfe no mu no, Paramount’s nnansa yi nkonimdi a wɔde gyee nneɛma no ama adwumayɛfo akatua ho nhyehyɛe a akyinnyegye wom yi asan aba anim. Saa towtua mu mfaso a ɛyɛ den yi a wɔtaa ka sika kɔkɔɔ parachute apam ahorow ho no betumi abɔ mpanyimfo atitiriw ho ban afi towtua akɛse ho bere a nnwumakuw regye wɔn adwuma no. Tumi a ɛwɔ hɔ sɛ wobenya dɔla ɔpepem 800 aka akatua da ama CEO te sɛ Warner Bros. Discovery’s David Zaslav no si sikasɛm mu nkɛntɛnso kɛse a nhyehyɛe ahorow yi anya so dua.
Dɛn Ne Tow a Wɔde Tow Nneɛma a Wɔde Tow Nneɛma Mu a Wɔabɔ no Nyinaa? Exise tax gross-up yɛ apam mu nhyehyɛe a wɔayɛ sɛ wɔde bɛbɔ adwumakuw bi panyin ho ban afi IRS towtua asotwe pɔtee bi ho. Saa asotwe yi, 20% excise tax, no, wɔhyɛ aseɛ wɔ akatua bi a wɔbu no sɛ "ɛboro so" wɔ berɛ a nsakraeɛ reba wɔ nnwumakuo tumidi mu. Gross-up clause no hwɛ hu sɛ wɔayɛ adwumayɛfo panyin no mũ. Ɛnyɛ tow a wɔbɔ wɔ nneɛma a wɔde di dwuma ho no ankasa nko na adwumakuw no pene so sɛ wobetua, na mmom tow foforo a adwumayɛfo panyin no benya afi sika a wobetua nyinaa mu no nso. Eyi de sikasɛm mu asɛyɛde kɛse ba adwumakuw a ɛregye no so. Ɛkyerɛ titiriw sɛ adwumakuw no retua asotwe bi ama IRS wɔ adwumayɛfo panyin no ananmu, ɛka a ɛnyɛ den sɛ ɛbɛkɔ soro akodu dɔla ɔpepem du anaa ɔhaha pii mpo.
Dɛn Nti na Gross-Ups Gye Akyinnyegye Saa? Tow a wɔbɔ wɔ nneɛma a wɔtɔn no nyinaa mu no yɛ nea akyinnyegye kɛse wɔ wɔn a wɔwɔ kyɛfa ne nnwumakuw nniso ho abenfo mu. Wɔtaa kasa tia wɔn sɛ wɔyɛ adwumayɛfo akatua a ɛboro so ne sikasɛm mu asɛyɛde a enye ho sɛnkyerɛnne. Akasatiafo ka sɛ wotua huammɔdi so ka na woyi sikasɛm mu ɔhaw biara a ɛbɛba mpanyimfo so bere a wɔreka wɔn ho abom no fi hɔ. Adeyɛ no kanyan nkitahodi ahorow a ebia ɛnyɛ nea eye sen biara mma adwumakuw no anaa ne kyɛfafo bere tenten. Bio nso, wɔde ɛka kɛse bi a ɛtaa de sie ba adwumakuw a ɛregye no so. Awiei koraa no, adwumakuw foforo no mu kyɛfafo na wɔsoa saa sikasɛm mu adesoa yi. Esiane saa nneɛma yi nti, wɔn a wɔde di dwuma no so atew kɛse wɔ mfe du a atwam no mu. Nnwumakuw akɛse pii ayi wɔn afi apam foforo mu de abua kyɛfafo nhyɛso. Wɔn a wɔsan bae wɔ apam kɛse bi te sɛ Paramount de no mu no yɛ ade a ɛyɛ nwonwa a wɔde san kɔ bere soronko bi a wɔde tua nnwumakuw akatua mu.
Nsakrae a Ɛba Nnwumakuw Aban Mu Wɔ afe 2008 sikasɛm mu ahokyere akyi no, sikasɛm mu asisifo nhwehwɛmu a wɔyɛe wɔ adwumayɛfo akatua ho no mu yɛɛ den. Wɔn a wɔwɔ kyɛfa wɔ mu no fii ase too aba tiaa akatua a wɔde ma a nea ɛka ho ne sika a wonya fi mu nyinaa, na wobuu no sɛ ɛyɛ ayamye dodo na ɛne adwumakuw no adwumayɛ nhyia. Eyi maa nsakrae kɛse baa S&P 500 nnwumakuw mu sɛ wobeyi nhyehyɛe no afi hɔ. Ɛnnɛ, nniso ho abenfo pii bu wɔn sɛ nneɛma a ɛboro so ansa na ɔhaw no reba no nkaedum.
Paramount Deal ne Nea Ɛkyerɛ Tow a wɔde tua nneɛma nyinaa a wɔde bɛka Paramount nneɛma a wɔbɛtɔ ho no kyerɛ sɛ nsakrae betumi aba. Ɛkyerɛ sɛ wɔ ɔko a akansi kɛse wom a wɔde tɔ agyapade a ɛsom bo mu no, nnwumakuw wɔ ɔpɛ sɛ wɔbɛsan de mfaso horow a akyinnyegye wom aba na ama wɔanya apam bi. Saa adeyɛ yi betumi ayɛ nhwɛso foforo. Ebia mprempren mpanyimfo afoforo a wɔresusuw nkabom ho no apiapia ahobammɔ a ɛte saa ara, na wɔaka sɛ Paramount apam no de gua so gyinapɛn foforo sii hɔ. Sikasɛm mu nkɔanim no yɛ nwonwa. Wɔ CEO a ɔwɔ akatua a ɛsõ te sɛ David Zaslav de no fam no, sika a wobenya nyinaa betumi ayɛ nsonsonoe a ɛda dɔla ɔpepem 500 ne akatua da a ɛboro dɔla ɔpepem 800 ntam. Saa asɛm yi yɛ nkaebɔ a tumi wom a ɛkyerɛ sɛnea adwumayɛfo akatua nhyehyɛe ahorow betumi anya ɛka a etwa to a wɔbɔ wɔ nnwumakuw a wɔbɛka abom ho no so nkɛntɛnso kɛse. Ɛsi nkyerɛwee fɛfɛ a ebetumi de ɔpepem ɔhaha pii aka apam bi bo ho so dua.
Nneɛma Titiriw a Ɛwɔ Sikakɔkɔɔ Parachute Mu Gross-ups taa yɛ "sika kɔkɔɔ parachute" apam kɛse bi fã. Saa packages yi nam nsakraeɛ a ɛba wɔ control mu so na ɛkanyan na mpɛn pii no nea ɛka ho ne:
Cash Severance: Ɛyɛ adwumayɛfo panyin no akatua ne akatua a wɔde ma no mfiase no mmɔho abien. Accelerated Equity Vesting: Wotua stock options ne kyɛfa a wɔabara nyinaa ntɛm ara. Mfaso a Wɔtoa So: Akwahosan, nkwa, ne insurance ho mfaso afoforo a wɔtrɛw mu. Excise Tax Gross-Up: Tow biara a wotua fii parachute a wotuae no mu a wotua.
Nkontaabu a Ɛwɔ Akatua Kɛse Akyi no ntease Ɛyɛ den sɛ yɛbɛte sɛnea wobetumi atua dɔla ɔpepem 800 no kɛse ase. Efi sɛnea akatua no yɛ layered ne gross-up no ankasa mu. Nea edi kan no, adwumayɛfo panyin no nsa ka sika kɛse a wɔde tua parachute ho ka no. Afei IRS de 20% excise tax di dwuma wɔ sika dodow a wosusuw ho wɔ ahwehwɛde pɔtee bi so. Adwumakuw no saa bere nobu sika foforo a ɛsɛ sɛ wotua de tua saa towtua no ho akontaa. Nanso wobu saa sika a wotua nyinaa no ankasa sɛ sika a ɛsɛ sɛ wotua tow, na ɛhwehwɛ sɛ wonya sika a ɛto so abien a ɛsõ sen saa na ama wɔatumi atua tow a wotua wɔ sika a wɔde tua nyinaa a edi kan no so. Saa akontabuo a wɔsan yɛ yi ma multiplier effect ba. Towtua ho asɛyɛde a ɛnyɛ den betumi de ahoɔhare a ɛyɛ nwonwa ayɛ adwumakuw bi ka a ɛyɛ akontaabu akron.
Awiei: Navigating Complex Adwumayɛfo Akatua Tow a wɔde tua nneɛma a wɔtɔn no nyinaa a wɔsan ba bio wɔ nkitahodi akɛse mu no yɛ nkɔso titiriw ma sikasɛm mu asisifo ne nnwumakuw baguafo. Ɛtwe adwene si sikasɛm mu akwan a ɛtra so a wobetumi de adi dwuma bere a wɔreka wɔn ho abom na wɔatɔ nneɛma no so. Nsɛmfua a ɛyɛ den yi ntease ho hia na ama wɔatumi asusuw ɛka ankasa a wɔbɔ wɔ apam bi ho. Sɛ wopɛ nsɛm pɔtee bi mu nhwehwɛmu a emu dɔ, te sɛ akatua da a ebetumi aba ama Warner Bros. Discovery CEO David Zaslav a, wubetumi akenkan yɛn asɛm a ɛfa ho: Towtua ho Mfaso a Akyinnyegye Ho Yi Kyerɛ sɛ Warner Bros. Discovery CEO David Zaslav Betumi Anya Akatua Da a Ɛboro Dɔla Ɔpepem 800. Kɔ so nya nsɛm a aba foforo wɔ adwumayɛfo mpanyimfo sikasɛm ne nkabom ho. Sɛ wopɛ sikasɛm mu nsɛmti a ɛyɛ den ho nkyerɛkyerɛmu a emu da hɔ a, hwɛ hu sɛ wobɛhwehwɛ nsɛm pii mu wɔ Seemless so.
